M.B.A-2012-13 College Annexure No.

45A
Page 1 of 11 SCAA. D t: 11.05.2012

BHARATHIAR UNIVERSITY, COIMBATORE-641 046

M.B.A (CBCS Pattern)
(For the affiliated college students admitted during the academic year 20012-13&Onwards)
SCHEME OF EXAMINATIONS – CBCS Pattern
Examinations

Ins.hrs /

Marks

Total
Course Title

credits
Dur.
CIA
week
SEMESTER –1
Management Principles and Practice 4 3 25 75 100 4
Organizational Behaviors 4 3 25 75 100 4
Managerial Economics 4 3 25 75 100 4
Financial and Management Accounting 4 3 25 75 100 4
Quantitative Methods for Management 4 3 25 75 100 4
Corporate Communication 4 3 25 75 100 4
Computer Applications in Management 2
using SAP*
SEMESTER –II
Operations Management 4 3 25 75 100 4
Marketing Management 4 3 25 75 100 4
Financial Management 4 3 25 75 100 4
Human Resource Management 4 3 25 75 100 4
Quantitative Techniques 4 3 25 75 100 4
Research Methods for Management 4 3 25 75 100 4
Computer Applications in Management 2 3 40 60 100 4
using SAP* - Practical
SMESTER – III
Business Ethics and Global Business 4 3 25 75 100 4
Environment
Management Information System 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Summer Placement Project Report & - - 20 80 100 4
Viva-Voce
SEMESTER – IV
Strategic Management : Indian Global 4 3 25 75 100 4
Context
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
Elective 4 3 25 75 100 4
TOTAL - - - - 2500 100

* The Course will be taught during I and II Semesters.

M.B.A-2012-13 College Annexure No.45A
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.Electives for III Semester Students can choose any four of the following:
MARKETING

1. Integrated Marketing Communication (Promotion Management)

2. Export Management
3. Consumer Behaviour
4. Rural Marketing

HUMAN RESOURCE

5. Staffing In Organization
6. Performance Management
7. Managing Interpersonal Effectiveness

FINANCE
8. Financial Services
9. Equity Research and Portfolio Management
10. Derivatives Management

SYSTEM
11. Electronic Commerce
12. System Analysis and Design

PRODUCTION

13. Advanced Production Management

14. Integrated Materials Management

HEALTH CARE

15. Hospital Operations Management

16. Hospital Architecture and design

ENTREPRENEURSHIP

17. Entrepreneur Development

GENERAL

18. Hospitality Management

SHIPPING & LOGISTICS MANAGEMENT

19. LOGISTICS MANAGEMENT

20.EXPORT-IMPORT TRADE AND DOCUMENTATION
M.B.A-2012-13 College Annexure No.45A
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Electives for IV Semester

Students can choose any four of the following :

MARKETING

1. Services Marketing
2. Brand Management
3. Distribution Management
4. Retail Management

HUMAN RESOURSE
5. Training and Development
6. Organizational Development
7. Labour Welfare and Industrial Relations (Legislations)

FINANCE
8. International Financial Management
9. Insurance and Risk Management
10. Cost Management

SYSTEM
11. Software Project Management
12. E-Marketing

PRODUCTION
13. Total Quality Management
14. Supply Chain Management

HEALTH CARE

15. Public Health system and health insurance

16. International Health Management

ENTREPRENEURSHIP

17. Business Plan

GENERAL

18. Events Management

SHIPPING & LOGISTICS MANAGEMENT

19. LOGISTICS AND SUPPLY CHAIN MANAGEMENT

20.INTERNATIONAL LOGISTICS & SHIPPING MANAGEMENT

M.B.A-2012-13 College Annexure No.45A
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NOTE: The following papers are revised/newly framed and there is no

change in the remaining papers.

1.4 FINANCIAL AND MANAGEMENT ACCOUNTING

Subject Description : Financial and Management Accounting emphasize on accounting concepts and
application of accounting principles and managerial decision making. The content of this paper takes care
of financial accounting, management accounting and cost accounting.

Goals :

To enable the students to learn the basic functions, principles, concepts and application of
accounting in management.

Objectives :

On successful completion of the course the students should have: Understood the financial accounting
along with the preparation of final accounts. Understood the concepts and application of management
accounting along with the preparation. To learn the cost accounting concepts and applications.

UNIT I

Financial Accounting - Definition - Accounting Principles - Concepts and conventions - Trial

Balance – Final Accounts (Problems) - Depreciation Methods-Straight line method, Written
down value method, Sinking fund method.
UNIT II

Financial Statement Analysis - Objectives - Reorganizing the Financial Statement Information -

Techniques of Financial Statement Analysis: Comparative Statements, Common – Size statement, Trend
Percentage - Accounting Ratios: construction of balance sheet using ratios (problems)-Dupont analysis.

UNIT III

Fund Flow Statement - Statement of Changes in Working Capital - Computation of Fund from Operations
- Workings for Computation of various sources and uses - Preparation of Fund Flow Statement - Cash
Flow Statement Analysis- Computation of Cash from Operations Problems - Distinction between Fund
Flow and Cash Flow Statement. Problems

UNIT IV

Cost Accounting - Meaning - Distinction between Financial Accounting and Cost Accounting - Cost
Terminology: Cost, Cost Centre, Cost Unit - Elements of Cost - Cost Sheet – Problems. Budget,
Budgeting, and Budgeting Control - Types of Budgets - Preparation of Flexible and fixed Budgets, master
budget and Cash Budget - Problems -Zero Base Budgeting.
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UNIT V

Marginal Costing - Definition - distinction between marginal costing and absorption costing -
Break even point Analysis - Contribution, p/v Ratio, margin of safety - Decision making under marginal
costing system-key factor analysis, make or buy decisions, export decision, sales mix decision-Problems
Questions : 80% of the questions shall be problems &20% of the questions shall be theory based.

References:

1. Advanced Accountancy - R.L.Gupta and Radhaswamy

2. Management Accounting - Brown and Howard

3. Management Accounting - Khan and Jain

4. Management Accounting - S.N.Maheswari

5. Management Accounting - Antony and Recece

6. Management Accounting - J.Batty

2.3 FINANCIAL MANAGEMENT

Subject Description : Financial Management emphasizes the functions of financial management

explaining the investment, finance, dividend and working capital function along with the practical
management problems.

Goals: To enable the students to learn the basic functions, principles and concepts of finance in
management.

Objectives: On successful completion of the course the students should have: To learn the various
functions of financial management along with the application. To learn capital budgeting and cost of
capital. To understand capital structure, dividend policy and working capital management.

UNIT I Objectives and functions of Financial Management - Role of Financial Management in the
organisation - Risk-Return relationship- Time value of money concepts – An introduction to Indian
Financial System - Role of SEBI in Capital Issues - Valuation of Bonds and Shares

UNIT II Capital Budgeting - methods of appraisal - Conflict in criteria for evaluation - Capital Rationing
- Problems - Risk analysis in Capital Budgeting.

UNIT III Cost of Capital - Computation for each source of finance and weighted average cost of capital -
EBIT -EPS Analysis - Operating Leverage - Financial Leverage - problems.

UNIT IV Capital Structure Theory - Net Income Approach - Net Operating Income Approach - MM
Approach - Dividend Policy - Types of Divided Policy.
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UNIT V Working Capital Management - Definition and Objectives - Working Capital Policies - Factors
affecting Working Capital requirements - Forecasting Working Capital requirements (problems) - Cash
Management - Receivables Management and - Inventory Management - Working Capital Financing -
Sources of Working Capital and Implications of various Committee Reports.

Note:Questions: 40% of the questions shall be problems 60% of the questions shall be theory based.

References :

1. Richard A.Brealey, Stevart C.Myers, “Principles of Corporate Finance” McGraw Hill, New York.

2. James C.Van Horns, “Financial Management & Policy” Prentice Hall of India (P) Ltd., New Delhi.

3. John J.Hampton, “Financial Decision Making – Concepts, Problems and Cases” Prentice Hall of India (P) Ltd.,
New Delhi (1994).

4. Prasanna Chandra,“Financial Management–Theory&Practice”,Tata McGraw Hill,NewDelhi (1994).

5. B J Camsey, Engene F.Brigham, “Introduction to Financial Management”, The Gryden Press.

6. I.M.Pandey, “Financial Management”, Vikash Publishing, New Delhi

2.6 .RESEARCH METHODS FOR MANAGEMENT

Subject Description : Research Methods of Management is emphasizing on the methodology of research

and its application in managerial decision making, explaining hypothesis, meaning and types, sampling
design along with the various parametric and non-parametric test.

Goals: To familiarize the students with methodology of research and its application in managerial
decision making situations.

Objectives: On successful completion of the course the students should have:Understood the scope and
significance of research in business decisions.Studied and understood sampling techniques along with
hypothesis testing. Understood various scaling techniques and measurement scales.

UNIT I

Research - meaning - scope and significance - Types of research - Research Process -

Characteristics of good research - Scientific method - Problems in research - Identifying
Research problem – concepts, constructs and theoretical framework.
UNIT II

Hypothesis:- meaning - sources - Types - formulation Research design - Types - case study - features of
good design - measurement - meaning - need Errors in measurement - Tests of sound measurement
Techniques of measurement - scaling Techniques - meaning - Types of scales - scale construction
techniques.
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UNIT III

Sampling design - meaning - concepts - steps in sampling - criteria for good sample design - Types of
sample designs - Probability and non-probability samples. Data collection:- Types of data - sources -
Tools for data collection methods of data collection – constructing questionnaire - Pilot study - case study
- Data processing:- coding - editing - and tabulation of data - Data analysis.

UNIT IV

Test of Significance:- Assumptions about parametric and non-parametric tests. Parametric Test - T test, F
Test and Z test - Non Parametric Test - U Test, Kruskal Wallis, sign test. Multivariate analysis-factor,
cluster, MDS, Discriminant ananlysis. (NO Problems). SPSS and its applications.

UNIT V

Interpretation - meaning - Techniques of interpretation - Report writing:- Significance – Report writing:-

Steps in report writing - Layout of report - Types of reports - Oral presentation - executive summary -
mechanics of writing research report - Precautions for writing report - Norms for using Tables, charts and
diagrams - Appendix:- norms for using Index and Bibliography.

Note: Questions: 1. 20% of the questions shall be problems 80% of the questions shall be theory
based.

2. Unit –IV questions should be problems.

References:

1. Rao K.V.Research methods for management and commerce - sterling

2. Zigmund, Business Research Methods

3. Donald R.Cooper and Pamela S.Schindler - Business Research Methods - Tata McGraw

Hill, 2007

4. Naresh K Malhotra – Marketing Research: An Applied Orientation, Pearson Education, 4th

Edition, 2004

5. Wilkinson Bhadarkar - Methodology and Techniques of Social Research - Himalaya.

6. Anderson etal - Assignment and Thesis writing.

7. Uma Sekaran, Research Methods for Business, Wiley Publications.

M.B.A-2012-13 College Annexure No.45A
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SEMESTER III – Elective-I - 19. LOGISTICS MANAGEMENT

UNIT I:
Introduction to logistics management- Definition, scope, functions, objectives - Integrated logistics
management, role of logistics in the Supply chain - Logistics & customer service, Role of logistics in
competitive strategy, Logistics organization & performance measurement, ERP – SAP - ORACLE
Unit II:
Inventory planning, inventory costs, classifying inventory, Nature & importance of warehousing, types of
warehouses, warehousing functions, warehouse layout & design.
Material handling objectives, guidelines & principles, selection of material handling equipments, material
handling efficiency

Packaging-role of packaging, packaging materials, consumer & industrial packaging,

Unit III:
Transportation- role of transportation in logistics, transportation selection decision, basic modes of
transportation- Rail, Road, Water, Air, Pipeline- characteristics of different modes- transport economics -
Inter modal operations
Unit IV:
Containerization-concept, types, benefits, Types of carriers- indirect & special carriers, Role of
intermediaries- shipping agents, brokers- freight management- route planning Role of ports, ICDs,
CONCOR - Global shipping options
Unit V:

Reverse logistics- scope, design, e-logistics- logistics information system-application of IT in logistics-

automatic identification technologies- bar coding, RFID, Logistics outsourcing- 3PL & 4PL, Global
logistics- operational & strategic issues

REFERENCE BOOKS:

1. Logistics Management, Ailawadi C Sathish & Rakesh Singh, , Prentice Hall, India, 2005

2. Textbook of Logistics & Supply Chain Management,Agrawal D K, Macmillan India Ltd, 2003

3. The Management of Business Logistics, Coyle et al., Thomson Learning, 7th edition, 2004

4. Logistical Management- The Integrated Supply Chain Process, Bowersox Donald J, Tata

McGraw Hill, 2000

M.B.A-2012-13 College Annexure No.45A
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SEMESTER III - Elective II-20. EXPORT IMPORT TRADE AND DOCUMENTATION

Unit I:

Generation of Foreign enquiries, obtaining local quotation & offering to overseas buyers

Scrutinizing export order, opening L/C by buyers

Unit II:

Export Finance - Forex - Major currencies, Exchange rates, relations & impact –

Export costing - Export Pricing – Influencing factors – forms of export pricing , pricing approaches -
incoterms

Unit III:

Export Packaging - Preparation of pre shipment documentation - Inspection of Export

Consignment - Export by Post, Road, Air & Sea - Claiming for Export benefits and Duty drawbacks

Unit IV:

Shipment & Shipping documents - Complicated problems in shipments & negotiation of

Shipping documentations - Corporate marketing strategies - 100% EOU & Free trade zone - Deemed
Export, Export Marketing

Unit V:

Introduction - Exim policy - customs act - other acts relating to export/import - formalities for

commencing - customs formalities - export documentation - project exports - export of services – export
of excisable goods - import documentation - clearance of import goods - 100% export oriented units -
export processing zones - special economic zones - duty drawback procedure - export/import by post
customs house agents - import of different products - import/export incentives - import licenses etc.

Reference Books:

1. Export Import Procedures- Documentation and Logistics, Publisher: New Age International, By:

Shri C Rama Gopal, Chartered Accountant.

2. Export Management, P K Khurana

3. Export Import Management, Justin Paul & Rajiv Aserkar.

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SEMESTER IV – Elective 19. LOGISTICS AND SUPPLY CHAIN MANAGEMENT

UNIT I

Development of concepts of supply chain management – concepts and definitions – strategic supply chain
management

Global Supply Chain integration – Logistics in a global economy – Regional differences in Logistics –
managing global risks – issues in international supply chain management

UNIT II

Role of Procurement in SCM – Procurement process - Supplier selection – Auctions and negotiations –
Supplier Assessment – E-procurement. Outsourcing – benefits and risks

Inventory Management – Types of Inventory – Inventory Costs – Inventory management and control
strategies in supply chain management

Unit III

Logistics and Customer value: Dimensions of customer value - Customer focused marketing - Customer
service – Customer satisfaction - Customer Relationship Management. Role of Forecasting-
Characteristics of forecasts - Forecasting techniques – Forecasting Accuracy- Role of IT in forecasting

Distribution Strategies – Direct shipment, Traditional warehousing, Crossdocking, Inventory pooling–

Factors influencing Distribution network design -E Business and Distribution network

Unit IV

Coordination in Supply chain Management: Bullwhip effect- Obstacles to coordination- achieving

coordination – Building strategic partnerships in Supply chain – Collaborative Planning, Forecasting and
Replenishment (CPFR)– Vendor Managed Inventory (VMI) – Strategic Alliances in Supply Chain - Role
of IT in Coordination

Unit V

Information Technology and Supply Chain Management : Information system for Logistics and SCM-
DSS, Artificial Intelligence, ERP – IT Infrastructure For SCM – Electronic Commerce – Barcode –
RFID.

REFERENCE
Supply Chain Logistics Management, Donald J Bowersox, David J Closs & M Bixby Cooper, Tata McGraw Hill,
2nd Edition, 2008.
Designing & Managing the Supply Chain- Concepts, Strategies and Case Studies, David Simchi-Levi, Philip
Kaminsky, Edith Simchi-Levi, Ravi Shankar, Tata McGraw Hill, 3rd Edition, 2008
Supply Chain Management-Strategy, Planning & Operation, Sunil Chopra, Peter Meindl, Pearson Education , 3rd
Edition, 2007.
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SEMESTER IV- Elective 20.

INTERNATIONAL LOGISTICS & SHIPPING MANAGEMENT

Unit I

International logistics- Definition, International Trade, Historical development of international logistics,

components of international logistics, economic importance of international logistics

Unit II

International commercial documents, invoices, export document- import document- transportation

documents

International insurance- risk management- marine insurance policies-coverage under a marine cargo
insurance policy – airfreight policy- Lloyd’s principles- commercial credit insurance.

Unit III

International ocean transportation – types of service- types of vessels World Sea borne trade and world
shipping- volume and value of trade- world tonnage- constraints Flags, conferences, chartering, Baltic
exchange, UN convention on liner code of conduct

International air transportation – Advantages, disadvantages, types of aircrafts- international regulations –

Air Cargo handling – Types of air cargo- Air Cargo Tariff Structure, IATA

Unit IV

International logistics infrastructure Transportation infrastructure- ports, canals, waterways, airports, road,
warehousing Communication infrastructure, utilities infrastructure- electricity, water, energy.

Unit V

Indian Shipping- Ports in India, Govt. Policy, Port Infrastructure development, Major Indian shipping
companies, Shippers association, shipment of Govt. Controlled Cargo

REFERENCE BOOKS

Logistics Management and World Sea borne trade, Krishnaveni Muthaiah, Himalaya publishing house

International Logistics, Pierre David, Biztantra, New Delhi, 2003

Contemporary Logistics – Paul Murphy, Donald Wood, Prentice Hall, Ninth Edition, 2008.